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(A) In the taxation of income which is subject to the tax, if the books and records of a taxpayer conducting a business or profession both within and without the of the Village shall disclose with reasonable accuracy what portion of its net profit is attributable to that part of the business or profession conducted within the boundaries of the Village, then only such portion shall be considered as having a taxable situs in the Village for purposes of the tax. In the absence of such records, net profit from a business or profession conducted both within and without the boundaries of the Village shall be considered as having a taxable situs in the Village for purposes of the tax in the same proportion as the average ratio of:
(1) The average net book value of the real and tangible personal property owned or used by the taxpayer in the business or profession in the Village during the taxable period to the average net book value of all of the real and tangible personal property owned by the taxpayer in the business or profession during the same period, wherever situated.
As used in the preceding paragraph, real property shall include property rented or leased by the taxpayer and the value of such property shall be determined by multiplying the annual rental thereon by eight.
(2) Wages, salaries, and other compensation paid during the taxable period to persons employed in the business or profession for services performed in the Village to wages, salaries, and other compensation paid during the same period to persons employed in the business or profession, wherever their services are performed.
(3) Gross receipts of the business or profession from sales made and services performed during the taxable period in the Village to gross receipts of the business or profession during the same period from sales and services, wherever made or performed.
(B) In the event that the foregoing allocation formula does not produce an equitable result, another basis may, under uniform regulations, be substituted by the Clerk-Treasurer so as to produce such result.
(C) As used in this section,
SALES MADE IN THE VILLAGE means:
(1) All sales of tangible personal property which is delivered within the Village regardless of where title passes if shipped or delivered from a stock of goods within the Village.
(2) All sales of tangible personal property which is delivered within the Village regardless of where title passes even though transported from a point outside the Village if the taxpayer is regularly engaged through its own employees in the solicitation or promotion of sales within the Village and the sales result from such solicitations or promotion.
(3) All sales of tangible personal property which is shipped from a place within the Village to purchasers outside the Village regardless of where title passes if the sale is not generated through solicitation or promotion by an employee of the taxpayer at the place where delivery is made.
(A) The income tax at the rate of 1% shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation earned on or before December 31, 2000 and with respect to the net profits of businesses, professions or other activities earned on or before December 31, 2000. The income tax at the rate of 2% shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation earned on and after January 1, 2001, and with respect to the net profits of businesses, professions or other activities earned on and after January 1, 2001. Where the fiscal year of the business, profession or other activity differs from the calendar year, the tax at the rate of 1% shall be applied to that part of the net profits for the portion of the fiscal year occurring before January 1, 2001. The tax at the rate of 2% shall be applied to that portion of the fiscal year occurring on and after January 1, 2001.
(B) Where the fiscal year of a business, profession or other activity is other than a calendar year, in computing the tax, the profits of such taxpayer shall be determined by dividing the annual profits by 12 and multiplying the quotient by the number of months of the fiscal year before January 1, 2001, and multiplying the quotient by the number of months of the fiscal year between January 1, 2001, and thereafter and applying the appropriate tax rate to each.
(A) Each taxpayer who engages in business, or whose salaries, wages, commissions and other compensation are subject to the tax imposed by this chapter shall, whether or not a tax be due thereon, make and file a return on or before April 15 of each year with the Clerk-Treasurer on a form furnished by or obtainable from the Clerk-Treasurer, setting forth the aggregate amount of salaries, wages, commissions and other compensation earned and/or net profits earned and/or gross income from such business less allowable expenses in the acquisition of such gross income earned during the preceding year and subject to the tax, together with such other pertinent information as the Clerk-Treasurer may require. Provided, however, that when the return is made for a fiscal year or other period different from the calendar year, the return shall be made on or before the fifteenth day of the fourth month after the close of said fiscal year or other period.
(B) Commencing with taxable years beginning subsequent to December 31, 1981, the net loss from an unincorporated business activity may not be used to offset salaries, wages, commissions or other compensation. However, if a taxpayer is engaged in two or more taxable business activities to be included in the same return, the net loss of one unincorporated business activity (except any portion of a loss separately reportable for municipal tax purposes to another taxing entity) may be used to offset the profits of another for purposes of arriving at overall net profits. A husband and wife in any taxable year may elect to file separate or joint returns.
(C) If a net operating loss has been sustained in any taxable year such losses may not be carried forward or backward to any other taxable year.
(D) Affiliated corporations may not deduct a loss from any other corporation having a taxable profit. Operations of any affiliated corporation may not be taken into consideration in computing net profits or the business allocation percentage formula of another.
(E) The taxpayer making a return shall, at the time of the filing thereof, pay to the City Auditor the amount of taxes shown as due thereon; provided, however, that where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of § 33.07, or where any portion of said tax has been paid by the taxpayer pursuant to the provisions of § 33.08, or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with § 33.12 hereof, shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing said return.
(F) A taxpayer who has overpaid his income tax in any taxable year may request a refund provided, however, there is no other tax liability and provided, further, that no amount of less than $1 will be refunded or collected.
(G) The Clerk-Treasurer shall have the authority to extend the time for filing of the annual return provided the request of the taxpayer for extension is made in writing and received on or before the original due date of the return. The extension period requested may not exceed six months. The Clerk-Treasurer may require a tentative return, accompanied by payment of the amount of tax shown to be due thereon on or before the original due date. No penalty shall be assessed, in those cases in which the return is filed and the final tax paid within the period as extended.
(H) When the last day for filing a return falls upon a Saturday, Sunday or federal holiday, the taxpayer shall be permitted to file on or before the first business day following the Saturday, Sunday or federal holiday without penalty.
(A) Where an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements and/or limitations contained in § 33.05(E), such amended return shall be on a form obtainable on request from the Clerk-Treasurer. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
(B) Within three months from the final determination of any federal tax liability affecting the taxpayer's Village tax liability, such taxpayer shall make and file an amended Village return showing income subject to the Village tax based upon such final determination of federal tax liability, and pay any additional tax shown due thereon or make a claim for refund of any overpayment.
(C) No refund shall be allowed unless a written request be presented to the Clerk-Treasurer within three years of the date the taxes were due.
(A) Each employer within or doing business within the Village shall deduct at the time of payment of such salaries, wages, commissions or other compensation, the tax of 1% (until January 1, 2001 at which time the tax shall be 2%) of the gross salaries, wages, commissions or other compensation due by the employer to said employee and shall, on or before the last day of the month following the close of each calendar quarter, make a return showing the amount of taxes deducted and a record of payments showing that all taxes deducted during the quarter have been paid to the Village in accordance with the payment schedule prescribed by divisions (B)(1), (2) and (3) of this section. The employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not such taxes have in fact been withheld. Every employer or officer of a corporation is deemed to be a trustee for this Village in collecting and holding the tax required under the ordinance to be withheld and the funds so collected by such withholding are deemed to be trust funds.
(B) Employers shall pay to the Village all income taxes withheld or required to be deducted and withheld on either a semi-monthly, monthly, or quarterly basis depending on the amount of taxes involved according to the following payment schedule:
(1) Semi-monthly payments of the taxes deducted are to be made by an employer if the total taxes deducted in the prior calendar year were $12,000 or more, or the amount of taxes deducted for any month in the preceding quarter exceeded $1,000. Such payment shall be paid to the Village within five banking days after the fifteenth and the last day of each month.
(2) Monthly payments of taxes withheld shall be made by an employer if the taxes withheld in the prior calendar year were less than $12,000 but more than $2,399 or if the taxes withheld during any month for the preceding quarter exceeded $200. Commencing with taxable years subsequent to December 31, 1998, monthly payments of taxes withheld shall be made by an employer if the taxes withheld in the prior calendar year were less than $12,000 but more than $3,599 or if taxes withheld during any month for the preceding quarter exceeded $300. Such payments shall be paid to the Village within 15 days after the close of each calendar month. However, those taxes accumulated for the third month of the calendar quarter by employers making monthly payments pursuant to this division need not be paid until the last day of the month following such quarter.
(3) All employers not required to make semimonthly or monthly payments of taxes withheld under (1) and (2) above shall make quarterly payments no later than the last day of the month following the end of each quarter.
(C) Each employer who maintains a place of business in the Village and another branch within the metropolitan area of the Village shall also withhold the tax from the employees residing in the Village but working at the employer's metropolitan area branch, even though the payroll records and place of payment are outside the Village.
(D) The employer shall make and file a return on a form furnished by the Fiscal Officer, showing the amount of tax deducted by the employer from the salaries, wages, commissions or other compensation of any employee and paid by the employer to the Fiscal Officer.
(E) Each employer on or before January 31, unless written request for 30 days' extension is made to and granted by the Clerk-Treasurer, following any calendar year in which such deductions have been made, or should have been made by such employer, shall file with the Clerk-Treasurer an information return (Marble Cliff Withholding Statement of Wages Paid, and Marble Cliff Income Tax Withheld), for each employee from whom income tax has been or should have been withheld showing the name and address of the employee, the total amount of salaries, wages, commissions and other compensation paid the employee during the year, and the amount of Village income tax withheld from each employee.
(F) Where a resident of the Village performs service for his employer in another municipality, which services are subject to withholding in the other municipality, the employer shall have the authority to reduce the withholding to the Village to the extent of the tax liability in the other municipality.
(G) The officer or the employee having control or supervision of or charged with the responsibility of filing the report and making payment, is personally liable for failure to file the report or pay the tax due as required by this section. The dissolution of a corporation does not discharge an officer's or employee's liability for a prior failure of the corporation to file returns or pay tax due.
(Am. Ord. O-2270-10, passed 12-13-10)
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